Delaware Code Title 9 Sec. 1131 – Separate budgeting for local service functions performed by the …
(a) The Chief Administrative Officer and the County Executive, in the preparation of the annual operating budget, shall divide and segregate in a separate budget, entitled Local Service Function Budget, all appropriations for the performance or funding of local service functions by New Castle County within the municipalities and the unincorporated area. The Chief Administrative Officer and the County Executive, in the preparation of the Local Service Function Budget, shall specify separately the total appropriation required for the performance or funding of each local service function by New Castle County.
Terms Used In Delaware Code Title 9 Sec. 1131
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- real property: is synonymous with the phrase "lands, tenements and hereditaments. See Delaware Code Title 1 Sec. 302
(b) The County Executive shall submit to the County Council a proposed revenue ordinance which will achieve sufficient revenues to balance the total operating budget, including the Local Service Function Budget. The County Executive in the preparation of the proposed revenue ordinance may not, and the County Council and the County Executive in the enactment of the annual revenue ordinance may not, impose ad valorem taxation on real property within any municipality to pay the cost of New Castle County’s performance or funding of any local service function in excess of the individual LSF tax rate or individual fire protection rate.
(c) The County Executive’s proposed budget presented to the County Council shall include tables providing all of the following information:
(1) The calculation of the proposed individual LSF tax rate and individual fire protection tax rate for each local service function for each municipality and the unincorporated area.
(2) The proposed aggregate of the individual LSF tax rates and individual fire protection tax rates for each municipality and the unincorporated area.
(d) New Castle County may also impose ad valorem taxation on real property within any municipality as follows:
(1) In any instance where a municipality initiates the performance of a local service function without the consent of New Castle County under § 1102 of this title.
(2) For the cost of operation by the County of park and recreational facilities which are not local in nature and which serve the metropolitan area.
(3) To any municipality not expending funds in the previous fiscal year for the given local service function or not adequately performing the local service function.
(e) The Chief Administrative Officer and the County Executive, in the preparation of the annual operating budget, shall divide and segregate in a separate budget entitled General Operating Budget all appropriations not properly allocable to the Local Service Function Budget or other operating budget fund. The County Council, in estimating the revenues which will be necessary for the payment of these appropriations, shall include the estimated revenues to be derived from county-wide ad valorem taxation of real property.
(f) The County Executive in the preparation of the proposed revenue ordinance, and the County Council and the County Executive in the enactment of the annual revenue ordinance, shall uniformly impose ad valorem taxation on real property within the County to pay the cost of the General Operating Budget.
9 Del. C. 1953, § ?1131; 55 Del. Laws, c. 85, § ?1; 71 Del. Laws, c. 401, §§ ?15, 21-24; 83 Del. Laws, c. 7, § 4; 83 Del. Laws, c. 7, § 5;